UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
F ac a c u l t a d d e C i e n c i a s C o n t a b l es es E s c u e l a P r o f e s i o n a l d e C o n t a b i l i d ad ad
INFORME GERENCIAL EMPRESA:
PESQUERA EXALMAR S.A. .
ALUMNOS: LAYME CARLOS, ELIZABETH 069006-I PROFESOR: CABALLERO MONTAÑEZ, WALTER BELLAVISTA – CALLAO
CONTABILIDAD GERENCIAL
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
DEDICATORIA
Este trabajo se lo dedico al profesor:
CABALLERO
MONTAÑEZ WALTER , por las enseñanzas pautas y consejos que nos brinda no sólo en nuestra formación
profesional
sino
también en nuestra personalidad.
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
INDICE I. INTRODUCCIÓN II. MARCO TEÓRICO A. LA RESEÑA HISTORICA DE LA EMPRESA B. RESEÑA DEL GIRO DE LA EMPRESA C. NATURALEZA ECONÓMICA ECONÓMICA D. HORIZONTE DE LA EVALUACIÓN E. POLITICA DE LOS EEFF F. OBJETIVOS GENERALES G. MISIÓN – VISIÓN VISIÓN - VALORES
III. ESTUDIO ORGANIZACIONAL A. ESTRUCTURA FUNCIONAL B. ORGANIGRAMA DE LA EMPRESA C. MATRIZ FODA D. ESTRATEGIAS GENÉRICAS E. PERFIL DE PUESTOS: FUNCIONES Y RESPONSABILIDADES
IV. ESTADOS DE SITUACION FINANCIERA FINANCIERA A. ESTADOS FINANCIEROS B. NOTAS DE LOS EEFF C. CONCLUSIONES DE LOS EEFF PESENTADOS D. INFORME DE AUDITORIA
V. ESTADOS FINANCIEROS PROYECTADOS A. BALANCE GENERAL PROYECTADO B. ESTADO DE GANANCIAS Y PERDIDAS PROYECTADOS
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
I. INTRODUCCIÓN El empresario es una persona que tiene un estilo de vida muy particular y aunque muchos crean lo contrario, no es una persona que se arriesgue en forma irresponsable, y menos aún que tome decisiones sin haber hecho un análisis previo. Ciertamente, el empresario es una persona que arriesga y toma decisiones, pero antes de poner en marcha su empresa, recoge, procesa y analiza información que le permita evaluar la viabilidad económica, social y ambiental de cualquier oportunidad de negocio. En este sentido, el informe gerencial es una herramienta de comunicación, que permite enunciar en forma clara y precisa la visión del empresario, las oportunidades existentes en el entorno, los objetivos y las estrategias planteadas, los procesos para el desarrollo de las actividades programadas, los resultados económicos y financieros esperados y las expectativas de crecimiento de la empresa. Sin embargo, es común escuchar que los empresarios no hacen planes de negocios y que por el contrario actúan sobre la base de su gran intuición y capacidad para hacer negocios. Esta afirmación no es del todo cierta, pues los empresarios toman decisiones meditadas y analizadas en función a sus conocimientos y experiencias, aunque ello no haya sido formalmente plasmado en un papel. Hacer un informe gerencial no es una tarea sencilla. Implica un gran esfuerzo adicional y muchas horas de trabajo de todo un equipo de personas. Pero este esfuerzo podría determinar la diferencia entre el éxito y el fracaso de una iniciativa empresarial y sin lugar a dudas prepara a la empresa para ingresar a competir con mayores posibilidades de crecimiento y desarrollo.
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
I. MARCO TEORICO A. LA RESEÑA HISTORICA DE LA EMPRESA La historia de Pesquera Pesquera Exalmar S.A.A. se remonta en el año 1976 1976 cuando su accionista principal, el señor Víctor Matta Curotto, incursionó en el rubro pesquero como armador al adquirir la embarcación pesquera Cuzco 4. Fue una de las primeras empresas privadas en ingresar a la actividad industrial al construir la primera planta procesadora de harina y aceite de pescado en el puerto de Casma (Ancash), anteriormente dicha actividad estaba reservada sólo para el estado. Esta inversión se realizó a través de la empresa Explotadora de Alimentos del Mar S.R.L. El exitoso desempeño de Pesquera Exalmar S.A.A. y su proceso de consolidación dentro de la industria pesquera atrajo el interés del fondo de inversión privado Citigroup Venture Capital International, el cual adquirió el 22.71% del capital social mediante el aporte de US$30.0 millones. Estos fondos f ondos fueron utilizados para la compra de embarcaciones y de plantas. En los meses siguientes, en línea con su estrategia de crecimiento, Pesquera Exalmar consolidó mayores adquisiciones iniciando la Primera Temporada del 2011 con una cuota adicional Centro Norte de 0.69238% y una cuota Sur de 1.549485%, así las nuevas las nuevas cuotas de Pesquera Exalmar son para el centro-norte 6.45% y para la zona sur 4.3400%. En enero se emiten bonos en los mercados internacionales por US$ 200 MM MM con vencimiento en en el 2020 y con con una tasa de interés interés de 7.375%. 7.375%. Con los fondos de esta emisión emisión se cancela el préstamo préstamo sindicado por US$ US$ 140 MM y
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
B. RESEÑA DEL GIRO DE LA EMPRESA Pesquera Exalmar es una empresa peruana líder del sector pesquero dedicada a la extracción, transformación y comercialización de recursos hidrobiológicos para consumo humano directo e indirecto, que busca la sostenibilidad a largo plazo en base a la calidad de sus productos orientados a los mercados de exportación y que promueve el desarrollo de las personas y de las instituciones con las cuales se relaciona.
C. NATURALEZA ECONÓMICA Es una empresa que se dedica al procesamiento y comercialización de harina y aceite de pescado.
D. HORIZONTE DE LA EVALUACIÓN Pesquera Exalmar S.A se encuentran desarrollando una planta de congelados en la ciudad de Paita (Piura), en la cual van a procesar diversas especies marinas para el consumo humano directo. "El norte da muchas especies, como pota, merluza, jurel, caballa, entre otras. Este es un proyecto que hemos iniciado hace un mes y esperamos implementarlo a finales de este año", en el marco del 4to Forum de Inversión Andina, organizado por por LatinFinance. El plan es exportar estas especies a mercados del exterior, sobre todo a países del Asia, Estados Unidos, entre otros. En el 2009, la empresa informó sobre la construcción de una planta de congelados en el distrito del Callao, cuya infraestructura estaba prevista concluir a fines de ese año, con una inversión de US$ 15 millones.
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
E. POLÍTICAS PARA LA PRESENTACIÓN DE LOS EEFF 1. Declaración de cumplimiento y bases de preparación y presentación Los estados financieros separados se preparan y presentan de acuerdo con las Normas e Interpretaciones emitidas o adoptadas por el IASB (International Accounting Standards Board), las cuales incluyen las Normas Internacionales de Información Financiera (NIIF), las Normas Internacionales de Contabilidad (NIC), y las Interpretaciones emitidas por el Comité de Interpretaciones de las Normas Internacionales de Información Financiera (CINIIF), o por el anterior Comité Permanente de Interpretación (SIC) - adoptadas por el IASB.
2. Responsabilidad de la información y estimaciones realizadas La información contenida en estos estados financieros es responsabilidad de la Gerencia de la Compañía. Para la elaboración de los mismos, se han utilizado ciertas estimaciones para cuantificar algunos de los activos, pasivos, ingresos, gastos y compromisos que figuran registrados en ellos, con base en la experiencia y otros factores relevantes. Los resultados finales de dichas estimaciones podrían variar. Las estimaciones y sus fuentes de incertidumbre consideradas más importantes para la elaboración de los estados financieros de la Compañía se refieren a:
Determinación de la moneda funcional
Estimación
cobrar.
para deterioro de cuentas por cobrar y otras cuentas por
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
3. Moneda funcional y de presentación La Compañía prepara y presenta sus estados financieros en dólares estadounidenses, que es la moneda funcional determinada por la Gerencia. La moneda funcional es la moneda del entorno económico principal en el que opera una entidad, aquella que influye en los precios de venta de los bienes que comercializa, entre otros factores.
4. Instrumentos Financieros Los instrumentos financieros se definen como cualquier contrato que origina simultáneamente, un activo financiero en una empresa y un pasivo financiero o un instrumento de patrimonio en otra empresa. Los activos y pasivos financieros son reconocidos inicialmente a su valor razonable más los costos de transacción tr ansacción directamente atribuibles a la compra o emisión de los mismos, excepto para aquellos clasificados a su valor razonable con cambios en resultados, los cuales son inicialmente reconocidos a su valor razonable y cuyos costos de transacción directamente atribuibles a su adquisición o emisión, son reconocidos inmediatamente en la ganancia o pérdida del período.
4.1 Activos financieros Los
activos
financieros
mantenidos
por
la
Compañía
corresponden
principalmente a préstamos y partidas por cobrar. Las cuentas por cobrar comerciales y otras cuentas por cobrar con pagos fijos o determinables, que no se negocian en un mercado activo, son clasificadas
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
4.2 Pasivos financieros Los pasivos financieros y los instrumentos de patrimonio se clasifican conforme al contenido de los acuerdos contractuales pactados y teniendo en cuenta la sustancia económica del contrato. Un instrumento de patrimonio es un contrato que representa una participación residual en el patrimonio de la Compañía una vez deducidos todos sus pasivos.
5. Inventarios Los inventarios se valúan al costo de adquisición y producción o al valor neto realizable, el que sea menor. El costo incluye los costos de materiales directos y, en su caso, los costos de mano de obra directa y los gastos generales de fabricación, incluyendo también los incurridos al trasladar las existencias a su ubicación y condiciones actuales. El costo se determina usando el método de promedio ponderado; el costo del inventario en tránsito, usando el método de costo específico. El valor neto realizable es el precio de venta estimado en el curso normal del negocio, menos los costos estimados para poner las existencias en condición de venta y realizar su comercialización. c omercialización.
6. Instrumentos financieros derivados La Compañía utiliza instrumentos financieros derivados para reducir el riesgo de las variaciones en el tipo de cambio de sus cuentas por pagar en moneda extranjera y por cambios en la tasa de interés variable de sus obligaciones financieras.
7. Inversiones financieras
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
8. Propiedades, planta y equipo Las propiedades, planta y equipo se presentan al costo, menos depreciación y cualquier pérdida por deterioro de valor reconocida. Los desembolsos iniciales, así como aquellos incurridos posteriormente, relacionados con bienes cuyo costo puede ser valorado confiablemente, y es probable que se obtengan de ellos beneficios económicos futuros, se reconocen como activos fijos.
9. Arrendamientos Arrendamientos Los arrendamientos son clasificados como arrendamientos financieros cuando los términos del contrato transfieren sustancialmente todos los riesgos y ventajas inherentes a la propiedad del activo arrendado. Todos los demás arrendamientos son clasificados como arrendamientos operativos.
10. Activos intangibles Los activos intangibles con vidas útiles finitas se registran al costo de adquisición y están presentados netos de amortización acumulada y cualquier pérdida acumulada por deterioro. La amortización se reconoce como gasto y se determina siguiendo el método de línea recta en base a la vida útil estimada de los activos, representada por tasas de amortización equivalentes.
11. Pérdida por deterioro La Compañía revisa periódicamente los importes en libros de sus activos tangibles e intangibles para determinar si existen indicios de que dichos activos
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
12. Provisiones Las provisiones se revisan en cada ejercicio y se ajustan para reflejar la mejor estimación que se tenga a la fecha del estado de situación financiera. Cuando el efecto del valor del dinero en el tiempo es importante, el monto de la provisión es el valor presente de los gastos que se espera incurrir para cancelarla.
13. Beneficios a los trabajadores Los beneficios a empleados y trabajadores incluyen, entre otros, beneficios a los empleados a corto plazo, tales como sueldos, salarios y aportaciones a la seguridad social, ausencias remuneradas anuales, ausencias remuneradas por enfermedad, y participación en ganancias e incentivos, si se pagan dentro de los doce meses siguientes al final del periodo.
14. Reconocimiento de ingresos, costos y gastos Los ingresos se miden utilizando el valor razonable de la contrapartida, recibida o por recibir, derivada de los mismos. Estos ingresos son reducidos por aquellas estimaciones tales como devoluciones de clientes, rebajas y otros conceptos similares.
15. Transacciones en moneda extranjera La moneda funcional de la Compañía es el dólar estadounidense (US$). Las operaciones en otras divisas distintas al dólar estadounidense se consideran denominadas en “moneda extranjera”, y son reconocidas utilizando los tipos de
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
F. OBJETIVOS GENERALES
Ser reconocida a nivel mundial como la más eficiente empresa proveedora de productos de origen hidrobiológico de alto valor proteico, satisfaciendo las necesidades del mercado con productos innovadores y de alta calidad, conduciendo nuestras actividades hacia el éxito empresarial con responsabilidad social y ambiental.
Invertir estratégicamente, lo que nos permite posicionar la empresa, aprovechar las oportunidades internas y externas, alcanzar un crecimiento a corto y largo plazo y ofrecer sostenibilidad y valor a nuestros clientes, trabajadores y accionistas.
Generar eficiencias a nivel operativo y en en todo el negocio, lo cual cual hace posible maximizar los beneficios, al mismo tiempo que generamos nuevas oportunidades para el futuro.
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
Valores de la empresa: Los valores de la empresa son los pilares más importantes de cualquier organización.
Responsabilidad: Estamos comprometidos con nuestras decisiones y con el resultado de ellas.
Respeto: Valoramos el esfuerzo de nuestros colaboradores, los recursos de nuestro país y la necesidad de preservar el medio ambiente para el beneficio de las comunicaciones en las cual nos desarrollamos, así como el de las futuras generaciones.
Excelencia: Promovemos el trabajo en equipo y la aptitud innovadora orientado a lograr resultados mas allá de lo esperado, contribuyendo con el desarrollo personal.
Comunicación: Practicamos un estilo transparente e integrador que facilita la retroalimentación retr oalimentación en todos nuestros ámbitos de acción.
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
III. ESTUDIO ORGANIZACIONAL A. ESTRUCTURA FUNCIONAL Junta General de Accionistas
Gerente General General - Sr. Víctor Manuel Matta Curotto
Gerente de Operaciones de Flota - Sr. Guillermo Guillermo Vega Mere Mere
Gerente de Administración - Sr. Raúl Briceño Valdivia
Gerente Comercial Comercial - Sr. Carlos Villanueva Villanueva Chang
Superintendente de Planta - Sr. Carlos Vargas Vargas Miranda
Contador General General - Sr. Orlando Camacho Camacho Flore
B. ORGANIGRAMA DE LA EMPRESA
Gerente
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
C. MATRIZ FODA Fortalezas:
Condiciones oceanográficas favorables que que permiten la presencia presencia de una gran cantidad de nutrientes (fitoplancton).
La materia prima (anchoveta) (anchoveta) es una una especie de alta capacidad reproductiva y rápido crecimiento.
La harina de pescado pescado elaborada elaborada en base a anchoveta tiene el doble de Omega 3 que la proveniente del jurel (Chile) por lo que es muy demandada para la acuicultura.
La condición de Perú de primer productor productor y exportador mundial mundial de harina de pescado le permite tener una importante inherencia en la formación de precios.
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
La expansión expansión de la acuicultura en los países asiáticos viene viene impulsando impulsando la demanda de harina harina de pescado (la acuicultura provee 50% de peces para consumo humano).
Proceso de consolidación consolidación en la industria industria permitirá generar generar economías de escala y mayor respaldo patrimonial.
Planificación de las faenas de de pesca pesca permitirá permitirá programar producción de harina, mejorando poder de negociación.
Ratificación del sistema de cuotas cuotas individuales individuales por parte del Tribunal Constitucional propiciaría mayor inversión.
Debilidades
Sector con riesgo riesgo por encima del promedio debido debido a fenómenos fenómenos climatológicos (El Niño y La Niña).
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
Amenazas
Presencia de un Fenómeno Fenómeno El Niño débil en el verano del del 2010 originó una reducción en la cuota de pesca.
Incremento del precio de la anchoveta anchoveta perjudicaría a empresas empresas productoras de harina que no cuentan con flota.
Proyecto de ley que busca busca limitar la concentración concentración en el sector, limitando la transferencia de las cuotas de pesca.
Cambio climático climático podría podría incrementar incrementar temperatura del mar y afectar afectar la
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
E. PERFIL DE PUESTOS: FUNCIONES Y RESPONSABILIDADES RESPONSABILIDADES Manual de funciones Dependencia:
Directa del Gerente.
Contador
Función:
Horario: Dependencia:
Función:
Jefe de Producción
Llevar las cuentas, proyectar los presupuestos y costos, hacer el pago oportuno de los impuestos. Es responsable de su área y reporta los informes respectivos de su área de administrador. No tiene horario fijo. Directa del Gerente. Se encarga del buen funcionamiento del establecimiento. Cumple la función del administrador en su ausencia. Se encarga de las compras, manejo de caja chica y pago de salario.
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UNIVERSIDAD NACIONAL DEL CALLAO
Recursos Humanos
Contador
Jefe De Marketing
Jefe De Producción
Jefe De
INFORME GERENCIAL – EXALMAR S.A
Unidad
Perfil Necesario
1
Estudios: egresado de la carrera de contabilidad Experiencia: mínima de 2 años en cargos similares Características de la personalidad: puntual, proactivo, honesto y eficiente.
1
Estudio: egresado de la carrera de marketing. Experiencia: mínima de 1 años en cargos similares. Características de la personalidad: su principal característica que se creativo e innovador, locuaz, perseverante y ecuánime.
Estudios: Titulado En Ingeniería Mecánica O Industrial. Características De La Personalidad: Puntual, Proactivo, Honesto Y Eficiente.
Estudios: Egresado De Instituto De La Carrera De Contabilidad O Administración
1
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
III. ESTADOS DE SITUACION FINANCIERA
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
BALANCE GENERAL PESQUERA EXALMAR S.A AL 31 DE DICIEMBRE DE 2012 Y 31 DE DICIEMBRE 2011 (Expresados en miles de dólares americanos)
ACTIVO
NOTA
2012
2011
Efectivo y equivalentes al efectivo
5
14,956
3,734
Cuentas por cobrar comerciales (neto)
6
4,581
14,525
Otras cuentas
7
42,823
32,531
ACTIVO CORRIENTE
cobrar (neto)
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UNIVERSIDAD NACIONAL DEL CALLAO
PASIVO
INFORME GERENCIAL – EXALMAR S.A
NOTA
2012
2011
Obligaciones financieras
15
52,134
52,898
Cuentas por pagar comerciales
16
21,290
31,344
Otras cuentas por pagar
17
9,075
27,728
8
31
6,590
24
-
8,007
PASIVO CORRIENTE
Cuentas por pagar a relacionadas Pasivo por impuesto a las ganancias
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
ESTADO DE GANANCIAS Y PÉRDIDAS PESQUERA EXALMAR S.A AL 31 DE DICIEMBRE DE 2012 Y 31 DE DICIEMBRE 2011 (Expresados en miles de dólares americanos)
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
ESTADO DE CAMBIOS EN EL PATRIMONIO PESQUERA EXALMAR S.A AL 31 DE DICIEMBRE DE 2012 Y 31 DE DICIEMBRE 2011 (Expresados en miles de dólares americanos)
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UNIVERSIDAD NACIONAL DEL CALLAO
INFORME GERENCIAL – EXALMAR S.A
ESTADO DE FLUJO DE EFECTIVO PESQUERA EXALMAR S.A AL 31 DE DICIEMBRE DE 2012 Y 31 DE DICIEMBRE 2011 (Expresados en miles de dólares americanos)
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UNIVERSIDAD NACIONAL DEL CALLAO
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III. NOTAS DE LOS EEFF
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UNIVERSIDAD NACIONAL DEL CALLAO
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